About the author:
Luca Pacioli (1445-1517) was Chair of Mathematics at the University of Perugia. He was appointed by Pope Leo X in 1514 as Professor of Mathematics at Sapienza University of Rome, a position of the highest ranking. Pacioli was a teacher of Leonardo da Vinci (1452-1519).

The Rules of Double-Entry Bookkeeping

Particularis de computis et scripturis

Authored by
Luca Pacioli

Luca Pacioli's (1494) historic treatise on double-entry bookkeeping entitled "Particularis de computis et scripturis" (About accounts and other writings) is the first published book on present-day double-entry bookkeeping, a historic document that was a bestseller at its time printed on the newly invented Gutenberg press, providing a detailed description of Venetian bookkeeping. This treatise is contained in his larger work "Summa de arithmetica, geometria, proportioni et proportionalita".